if you are an employee you no longer get a deduction for vehicle usage. if you are an independent contractor who uses the vehicle in his job other than commuting to and from work you can take depreciation based on the Fair Market Value of the vehicle on the date of the gift. However, there is a standard mileage method that may produce a bigger deduction when all the expenses of the car are considered. we just don't have enough info to say which would be better the actual expenses method or the standard mileage method.
